State Bank of India Vs The ACIT
ITAT : Mumbai ITAT Allows SBI’s Actuarially Determined Pension Provision of Rs. 1972 Crore, Distinguishing It From Fund Contributions Under Sections 36 and 40A
Direct Taxes
Income Tax research, organised and current
Income Tax Act, ITAT decisions, High Court and Supreme Court rulings, CBDT circulars and notifications. Curated headnotes, section-wise indexing, full text on login.
Recent landmarks
See all →Raghav Kapoor Chand Gupta Vs Dy. CIT
ITAT : Lucknow ITAT Upholds Denial of Section 54 Exemption for Investment in Plinth Without Timely Construction or Capital Gains Account Deposit
Reliance Industries Limited Vs Deputy Commissioner of Income Tax
HC : Bombay High Court Invalidates Time-Barred Notices to Reliance Industries Issued in Name of Amalgamated Entities: Upholds Judicial Discipline and Statutory Limits
Deepak Parmanandbhai Nimbark Vs The ACIT
ITAT : Ahmedabad ITAT Rules No Addition Under Section 69 for Unexplained Investment Where DVO Valuation Differs from Sale Price by Less Than 10%
B.Mohammad Iqbal Vs The Assistant Commissioner Of Income Tax
HC : Madras High Court Invalidates Prosecution for Failure to File ITR: Absence of Jurisdiction and Penalty Proceedings Fatal to Prosecution under Section 276CC
Muniwar Abad Charitable Trust Vs Commissioner of Income Tax-(Exemption)
HC : Bombay High Court Upholds ITAT’s Quashing of Reassessment Beyond 4 Years: No Failure by Assessee to Disclose Material Facts Established
Recent judgments
See all →Director of Income-tax (International Taxation) v. Hyundai Heavy Industries Co. Ltd.
Headnote and full text available on login.
Yoshio Kubo v. Commissioner of Income-tax
Headnote and full text available on login.
Commissioner of Income-tax, Gujarat v. Vijaybhai N. Chandrani
Headnote and full text available on login.
Commissioner of Income-tax, Delhi – IV v. DLF Commercial Developers Ltd.
Headnote and full text available on login.
Commissioner of Income-tax v. Agnity India Technologies (P.) Ltd
Headnote and full text available on login.
Ester Industries Ltd. v. Union of India
Headnote and full text available on login.